Section 43 of Wealth Tax Act, 1957 bars civil suits on actions under the Act, protects good faith actions.
Section 43 of the Wealth Tax Act, 1957, establishes a bar on the jurisdiction of civil courts regarding proceedings or orders made under the Act. It prohibits any civil suit from being filed to set aside or modify actions taken under this legislation. Additionally, it protects the government and its officers from prosecution or legal proceedings for actions performed in good faith under the Act. Amendments to this section were made by the Finance Acts of 1964, 1987, and 1988, which expanded its scope and clarified its provisions.
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